Title: The level of corporate philanthropy disclosure in the context of Jordan

Authors: Omar Ahmad Ali Jarwan; Arifatul Husna Mohd Ariff; Fathiyyah Binti Abu Bakar

Addresses: Accounting Department, College of Business, Amman Arab University, 11953 Jordan Street, Mubis-Amman, Jordan ' Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), College of Business, Universiti Utara Malaysia, 06010 UUM Sintok, Kedah, Malaysia ' Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), College of Business, Universiti Utara Malaysia, 06010 UUM Sintok, Kedah, Malaysia

Abstract: This paper determines the extent of corporate philanthropy disclosure (CPD) in Jordan. An analytical study was undertaken for the financial years 2015 until 2020 to give us an overview of the disclosure of corporate philanthropy activities in the annual reports of the 101 companies in the financial sector in the companies listed in Amman stock exchange. The data was based on secondary sources. The result emphasised that the company in Jordan is concerned about corporate philanthropy responsibility. The results indicate that the bank sector has the highest disclosure about CPD compared with diversified financial services sector. Besides, the result showed variation in the disclosure of corporate philanthropy in the Jordanian context. This paper provides insight and understanding of CPD areas in Jordanian companies. This paper developed the index of CPD into 26 dimensions which are considered comprehensive.

Keywords: philanthropy; corporate philanthropy disclosure; CPD; Amman stock exchange.

DOI: 10.1504/IJBGE.2025.146338

International Journal of Business Governance and Ethics, 2025 Vol.19 No.3/4, pp.363 - 387

Received: 31 Oct 2022
Accepted: 05 Mar 2023
Published online: 22 May 2025 *

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